LIND v. COMMISSIONER

Docket No. 18827-82.

50 T.C.M. 1096 (1985)

T.C. Memo. 1985-490

Norman P. Lind and Phyllis M. Lind v. Commissioner.

United States Tax Court.

Filed September 19, 1985.


Attorney(s) appearing for the Case

Norman P. Lind and Phyllis M. Lind, pro se, Grants Pass, Ore., and Neil J. Driscoll, on brief for the petitioners.* John C. Meaney, for the respondent.


Memorandum Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' 1980 Federal income tax in the amount of $9,142 and an addition to tax under section 6653(a)1 in the amount of $457.10. The issues remaining for decision are (1) whether, and, if so, to what extent, petitioners are entitled to various claimed business expense deduction (section 162), including deductions arising from the business use of their...

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